9911796707
TMI Blog2013 (5) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... ings were initiated under the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessment order was passed on 17th November, 2008 by Income Tax Officer, CHN Ward, Chandausi. On 16th September, 2009, the Commissioner of Income Tax issued a notice under Section 263 of the Act treating the assessment order as erroneous and prejudicial to the revenue. The petitioner filed a reply to the show cause notice and supported the assessment order. The said reply was not found favour with the respondent no. 1 who revised the assessment order under Section 263 of the Act. The said order is dated 21st January, 2010 which has attained finality. The matter was restored back to the Assessing Officer after setting aside the assessment order. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised nor any defect could be pointed out with regard to maintenance of accounts relating to Mentha business either by the Assessing Authority or, by the Commissioner of Income Tax while exercising the power under Section 263 of the Act. The income and expenditure with regard to Mentha business has attained finality as the same has not been adversely commented upon in the revision by the Commissioner. However, certain objections were raised with regard to the assessment of income from Cattle Feed and Green Vegetable business and after setting aside the assessment order, the matter has been restored back to the Assessing Officer. Therefore, the Assessing Officer could make queries and serve questionnaire with regard to the business affair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I.T. Is bereft of any discussion with regard to mentha business. The objection raised by the C.I.T. Is with regard to the business relating to cattle feed and green vegetable business. The assessment order has been criticized with regard to determination of income relating to cattle feed and green vegetable business only. Contention of the learned counsel for the petitioner is that the scope of inquiry after remand is confined to the question relating to determination of income from cattle feed and green vegetable business and the earlier assessment order has attained finality so far it relates to mentha business. Reliance has been placed on Commissioner of Income Tax versus D.N. Dosani, (2006) 280 ITR 275 (Guj.) as also on Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penditure of cattle feed and green vegetable business. This is clear even from para-5 of the order of C.I.T., reproduced below: "The main issue involved in this case while starting the revisionary proceeding u/s 263 was enquiring into the cattle feed and green vegetable business of the assessee to find out the nature of this business, to find out the genuineness of the loss claimed by the assessee from this business and also to find out as to why account of this business was not audited after determining the nature of the business. During the course of hearing, authorized representative of the assessee was asked to produce sale and purchase bills/voucher of this business and also vouchers for travelling & conveyance freight outward expense ..... X X X X Extracts X X X X X X X X Extracts X X X X
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